https://www.taxtmi.com/caselaws?id=93750 Tariff classification of a screwdriver with a neon-bulb line-testing function depends on its identity as a whole in common and commercial parlance. Where the article is marketed and understood as a hand tool, is manually operated, and only incidentally indicates the presence of electricity, it remains classifiable as a screwdriver under the hand-tool heading. The limited testing function does not make it electrical apparatus having an individual function, particularly where the relevant tariff heading specifically covers screwdrivers and the HSN guidance does not support classification under the electrical-apparatus heading. en-us Tue, 11 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93750 Tariff classification of a screwdriver with a neon-bulb line-testing function depends on its identity as a whole in common and commercial parlance. Where the article is marketed and understood as a hand tool, is manually operated, and only incidentally indicates the presence of electricity, it remains classifiable as a screwdriver under the hand-tool heading. The limited testing function does not make it electrical apparatus having an individual function, particularly where the relevant tariff heading specifically covers screwdrivers and the HSN guidance does not support classification under the electrical-apparatus heading. Case-Laws Central Excise Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93750